The innovations introduced by the 2008 Budget by the operation in summer (DL 112/08) and Decree anti-crisis.
Here are the main:
- It was confirmed by 19% deduction on expenses incurred for a total amount not exceeding 632 per year to child.
- Sport. The confirmation of the deduction, up to 210 Euros per child, the cost of annual membership and subscription to sports clubs, gyms, swimming pools and sports facilities for children aged 5 to 18 years.
- Resident students. The deduction of 19% – on spending up to 2633 Euros – which is true about renting accommodations and award contracts with the entities. The university must be a minimum 100 kilometers from the town of residence of the student.
- Appliances. Also applies to 2008, the deduction of 20% for the replacement of old refrigerators and freezers with more energy not less than Class A +. The maximum deduction is 200 Euros per unit, including costs of destruction. The purchase must be documented by invoice or receipt speaker.
- Mortgages. Rises to 4 thousand euro discount on interest paid for loans first home, even in the case of co-ownership. Who settled the old mortgage and has kindled a new one, even at another bank, continues to benefit from the deduction. For loans for the construction or renovation, always the first house, we deduct up to 2582.28 Euros in interest expense. The contract must be concluded within 6 months prior to the start of work in the 18 or thereafter.
- Restructuring home. Were extended the deduction of 55% to energy regeneration: the taxpayer can choose the number of rate – 3 to 10 – on which to depart, and the bonus of 36% on restructuring whose cost does not exceed the limit of 48,000 Euros.
